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International Accounting
 

Theoretical aspects of organization of system of internal control of foreign trade activity adapted for the International Standards

Vol. 16, Iss. 6, FEBRUARY 2013

Available online: 19 February 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Rybalko O.A. PhD in Economics, Associate Professor, Head of Department «Accounting and Audit», the Perm Agriculture Academy
rubalkohome@yandex.ru

In the article the content of such concepts, as internal audit and internal control, versions of the solution of organizational questions of introduction of system of internal control of the foreign trade activity at the enterprise are considered. The characteristic of system of internal control of the foreign trade activity on the main components recommended by the international standards is given.

Keywords: internal control, internal audit, foreign trade activity

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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